Budget device and budget classification. The concept of a budget device and a budget system A budget device includes

BUDGETARY DEVICE

is determined by the state structure and includes two constituent elements: a) the budgetary system;

b) principles of building a budgetary system. The budgetary system of any state is built in accordance with the state and administrative-territorial division. Therefore, it will be different in the confederal, federal and unitary states. The Russian Federation is a federal state, which includes republics, territories, regions, cities of federal subordination, an autonomous region and autonomous okrugs as subjects of the Federation. In connection with the delineation of competence between the Russian Federation and the constituent entities of the Russian Federation, the need for the existence of federal budget and the budgets of each of its subjects. And the presence of administrative-territorial entities within the constituent entities of the Russian Federation also implies the presence local budgets.

Gorbunova O.N.

Encyclopedia of the Lawyer. 2005 .

See what a "BUDGETARY DEVICE" is in other dictionaries:

According to the budgetary legislation of the Russian Federation, the organization of the budgetary system, the principles of its construction. The budgetary structure in the Russian Federation is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the budgetary system ... Financial vocabulary

Legal Dictionary

Structural display of the budgetary system in the form of rules and forms of building and organizing budgets, as well as interbudgetary relations. Dictionary of business terms. Academic.ru. 2001 ... Business Glossary

Budgetary device of the Russian Federation - (English organization of budget system of RF) according to the budget legislation of the Russian Federation, the organization of the budget system of the Russian Federation, as well as budget classification RF and principles ... Encyclopedia of Law

BUDGETARY DEVICE - organizational and legal structure of the budgetary system, which makes it possible to single out structural divisions (types of budgets, links) and determine the forms of relationships between them; is based on the state structure, reflecting the relationship, ... ... Financial and credit encyclopedic dictionary

Budget device - This is the organization of the budget system, the principles of its construction. The budgetary structure in the RSFSR is based on the principles of unity, completeness, reality, publicity and independence of all budgets included in the budgetary system of the RSFSR. RSFSR law of 10.10 ... Dictionary of legal concepts

budget device - organization of the budget system and principles of its construction ... Big Law Dictionary

Budgetary device of the Russian Federation - (English organization of budget system of RF) according to the budgetary legislation of the Russian Federation, the organization of the budgetary system of the Russian Federation, as well as the budgetary classification of the Russian Federation and the principles of the budgetary system of the Russian Federation. Boo. RF is determined in accordance with Sec. I part 2 BKRF * ... Big Law Dictionary

Budget device - organizational principles and structure of building a budgetary system ... A short dictionary of basic forestry and economic terms

Budget device is a system of principles for building a budgetary system regulated by legal norms ... Big Law Dictionary

Books

• Budgetary structure of Russia: Monograph, Peshkova Kh. V. The monograph examines theoretical and legal issues of the content of the financial and legal category "budgetary structure of the state", substantiates its understanding as a legal structure ...
• The budgetary structure of the Russian Federation Theory and practice Monograph, Sabitova N .. The monograph is devoted to topical problems of the budgetary structure Russian Federation, which has been developing since 1991 within the framework of a federal state. The evolution of the budget ...

Figure 2.2 shows the "assembly" of the regional budget.

Due to the social function, a special place in the budget system is occupied by local budgets. Municipal budgets make up about 20% of the country's consolidated budget. In the Russian Federation, 12,215 municipalities are legally registered, of which: type \u003d "disc"\u003e cities - 625, of which more than 160 are large cities (cities with more than 100 thousand people were classified as large) with a total population of about 67 million. people or about 70% of the total urban population of the country. villages - 516 urban districts and districts - 153 districts - 1404 rural districts - 9314 rural settlements - 203.
65% of the country's budget expenditures for education, over 60% for housing and communal services, 58% for health care, 50% for social protection of the population are financed from the budgets of municipalities. This determines their important political and social significance.
Let's highlight the principles on which the functioning of all budgets is based.

More on the topic Budget device:

1. Structural unit 4. The budgetary structure and budget systems of countries with different state structures
2. MODULE 1. Budgetary structure and budgetary system of the Russian Federation
3. Chapter 1. Budgetary system and budgetary structure of the Russian Federation
4. The budgetary system and the budgetary structure as the basis for the functioning of the public sector of the Russian Federation

A budget device includes three basic elements:

• 1) organization of the budgetary system;
• 2) principles of building a budgetary system;
• 3) the relationship between the links of the budgetary system.

- this based on economic relations and the state structure of the Russian Federation, regulated by legislation and norms of law, a set of budgets and extra-budgetary funds of three levels – federal, regional and local.

The national budgetary system is a unity of budgets of all levels of the budgetary system, functioning on the basis of common principles. At each level in the budget system, not only the budget functions, but also the budgets of extra-budgetary funds. Such a device refers to the Soviet budgetary structure of the "nesting doll" type, when independent off-budget funds did not exist (for example, the Pension Fund), but within the budget, in fact, targeted income and expenses were conditionally isolated.

So, the following types of budgets function in Russia.

Federal budget- the form of formation and spending of the fund of funds intended for the financial support of the tasks and functions of the federal level of government in the Russian Federation.

Regional budget- the form of education and spending of funds intended to ensure the tasks and functions related to the jurisdiction of the subject of the Russian Federation.

Local budget- the form of formation and spending of the fund of monetary funds intended to ensure the tasks and functions related to the subjects of local government.

Consolidated budget- a set of budgets of all levels of the budgetary system of the Russian Federation in the corresponding territory.

Extended budgetIs a summary of the consolidated budget and state extra-budgetary funds.

In fig. 4.1 presents the structure of the budgetary system of Russia. The budget system of the country includes the federal budget, 21 budgets of the republics, 6 regional budgets, 49 regional budgets, 2 budgets of federal cities, 1 budget of the autonomous region. Ten budgets of autonomous okrugs and 29 thousand local budgets (budgets of municipalities).

Figure: 4.1.

Local budgets occupy a special place due to their social function in the budget system. Being the most numerous in number, they accumulate about 20% of the country's consolidated budget.

In Russia, at the beginning of 2012, 23 118 municipalities were legally registered: 1821 municipal districts; 517 urban districts; 236 inner-city territories of a city of federal significance (111 municipalities, cities and towns in St. Petersburg and 125 municipalities in Moscow); 1711 urban settlements; 18 833 rural settlements.

Local budgets are public funds closest to the needs of the population. More than 60% of the country's expenditures for education, 55 for health care, 70 for social protection of the population, 90% for housing and communal services are financed from the budgets of municipalities. In general, the share of social spending is 60% of their total spending. These indicators determine their important political and social significance. The social role of local budgets will grow more and more. Their social mandates are growing - increasing wages teachers and doctors up to the regional average, an increase in social benefits and payments. The balance of local budgets is ensured by ramified interbudgetary relations regulated by law.

Budgets are consolidated according to the following scheme:

In fig. 4.2 on the example of the area shows the "assembly" of the budget.

Figure: 4.2.

Let's list the principles on which the functioning of all budgets is based, as defined in the Budget Code:

• the unity of the budgetary system of the Russian Federation;
• independence of budgets;
• differentiation of income, expenses and sources of balance at the levels of the budgetary system;
• completeness of reflection of budget revenues and expenditures;
• legality;
• equality budgetary rights subjects of the Russian Federation and municipalities;
• balance of the budget;
• effectiveness and efficiency of use budget funds;
• general (aggregate) coverage of budget expenditures;
• publicity budgetary activities;
• reliability of the budget;
• targeting and targeted nature of budget funds.

It is impossible to single out a leading principle among them. All of them together reflect the diversity of budget functions and the responsibility of the state for building an effective public financial economy in the interests of members of society. However, adherence to certain principles may be weakened at different stages of development. Attention to one side or another of the functioning of the budget system is reflected in the content of financial policy. Thus, at present, the efficiency and transparency of public spending are highlighted. Government programs have been adopted and are being implemented to strengthen the operation of these principles.

Compliance with the formulated principles ensures the consolidation of the financial power of the state. This allows budgets of all levels to solve the following tasks:

• accumulation public funds;
• distribution and redistribution of public funds vertically (between the control center and lower levels of government);
• distribution and redistribution of public funds horizontally between government bodies of the same level.

Budget device determines the organization of the budget system, the relationship of its links, the legal basis for the functioning of budgets, their composition and structure, procedural issues of the formation and use of budget funds.

The federal budget and the set of consolidated budgets of the constituent entities of the Russian Federation (excluding interbudgetary transfers between these budgets) form consolidated budget of the Russian Federation.

Budgets are developed and approved in the form of:

• federal laws - The federal budget and the budgets of state extra-budgetary funds of the Russian Federation;
• laws of the constituent entities of the Russian Federation - the budgets of the constituent entities of the Russian Federation and the budgets of the territorial state off-budget funds;
• municipal legal acts representative bodies of municipalities - local budgets.

Particular attention should be paid to such an element of the budgetary system as the budgets of state and territorial extra-budgetary funds. As such, the legislator assigns them to the first and second levels of the budget system, respectively.

However, in fact, the budgets of extra-budgetary funds are not part of the budgetary system of the Russian Federation, since:

• the budgets of state off-budget funds are approved by separate federal laws at the federal level and the laws of the constituent entities of the Russian Federation in relation to territorial off-budget funds (Article 184.2 of the RF BC);
• the budgets of the constituent entities of the Russian Federation and the budgets of territorial state non-budgetary funds also have the form of a law - the law of a constituent entity of the Russian Federation.

Part 10 of Art. 35 of the Federal Law of October 6, 2003 N 131-FZ "On general principles organizations of local self-government in the Russian Federation "refers the approval of the local budget and the report on its implementation to the exclusive competence of the representative body of the municipal formation.

Federal budget and budgets of state extra-budgetary funds Of the Russian Federation are intended to fulfill the expenditure obligations of the Russian Federation. The use by federal bodies of state power of other forms of education and expenditure of funds intended for the fulfillment of the expenditure obligations of the Russian Federation is not allowed.

Each subject of the Russian Federation has its own budget and the budget of the territorial state off-budget fund. The budget of the constituent entity of the Russian Federation (regional budget) and the budget of the territorial state extra-budgetary fund are intended to fulfill the expenditure obligations of the constituent entity of the Russian Federation.

The use by public authorities of the constituent entities of the Russian Federation of other forms of education and spending of funds for the fulfillment of expenditure obligations of the constituent entities of the Federation is not allowed.

Each municipality has its own budget. The budget of the municipality (local budget) is intended to fulfill the expenditure obligations of the municipality. The use by local government bodies of other forms of education and spending of funds for the fulfillment of expenditure obligations of municipalities is not allowed.

RF budget classification

RF budget classification is a grouping of revenues, expenditures and sources of financing the budget deficits of the budgetary system of the Russian Federation, used for drawing up and executing budgets, drawing up budget reporting, ensuring the comparability of indicators of the budgets of the budgetary system of the Russian Federation.
The definition of the principles of appointment, the structure of the codes of the budget classification of the Russian Federation, as well as the assignment of codes to the constituent parts of the budget classification of the Russian Federation are carried out by the Ministry of Finance of the Russian Federation.

The composition of the budget classification of the Russian Federation

RF budget classification includes:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of sources of financing budget deficits;
4. classification of operations of public law entities (hereinafter referred to as the classification of operations of the general government sector).

Principles of the budgetary system of the Russian Federation

The budgetary system of the Russian Federation is based on the principles:

• unity of the budgetary system of the Russian Federation;
• differentiation of income, expenses and sources of financing budget deficits between the budgets of the budgetary system of the Russian Federation;
• independence of budgets;
• equality of budgetary rights of constituent entities of the Russian Federation, municipalities;
• completeness of reflection of revenues, expenses and sources of financing of budget deficits;
• balance of the budget;
• the effectiveness and efficiency of the use of budgetary funds;
• general (aggregate) coverage of budget expenditures;
• transparency (openness);
• reliability of the budget;
• targeting and targeted nature of budget funds;
• jurisdiction of budget expenditures;
• the unity of the cash register.

Elements of a budget deviceare:

1) the structure of the budgetary system;

2) budget classification of the Russian Federation;

3) the principles of the budgetary system of the Russian Federation.

The budgetary system of the Russian Federation is a combination of the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets and budgets of state extra-budgetary funds, based on economic relations and the state structure of the Russian Federation, regulated by the legislation of the Russian Federation.

The budgetary system of the Russian Federation has a three-tier structure (Article 10 of the Budget Code of the Russian Federation [К31]):

· 1 level - the federal budget and budgets of state extra-budgetary funds;

Level 2 - the budgets of the constituent entities of the Russian Federation (regions, territories, republics within the Russian Federation, autonomous districts, autonomous regions and cities of federal significance - Moscow, St. Petersburg and Sevastopol), as well as the budgets of territorial state extra-budgetary funds;

· Level 3 - local budgets (city, settlement, district within cities, budgets of other administrative-territorial entities).

Lower-level budgets are not part of the higher-level budget.

Consolidated budget is a set of budgets of all levels of the budgetary system in the respective territory. It provides useful information for analysis, calculations and forecasting, but the formation of such a fund of funds does not occur.

The budget classification is a grouping of incomes, expenses and sources of financing the budget deficit (Article 18 of the RF BC).

Budget classification includes (according to Art.19 of the RF BC):

1) classification of budget revenues;

2) classification of budget expenditures;

3) classification of sources of financing budget deficits;

4) classification of operations of public entities (classification of operations of the general government sector).

Principles of building a budgetary system:

1. The principle of unity of the budgetary system of the Russian Federation.

2. The principle of differentiating income, expenses and sources of financing of budget deficits between budgets of different levels: fixing income and expenses for budgets of different levels; establishment of the powers of state and municipal authorities.

3. The principle of independence of budgets:

Independent budget process;

Independent achievement of a balance of income and expenses;

Independent determination of the directions of spending funds;

A ban on the withdrawal of additional revenues or savings obtained through effective budget execution;

A ban on the fulfillment of expenditure obligations at the expense of budgets of other levels.

4. The principle of equality of budgetary rights of constituent entities of the Russian Federation and municipalities.

5. The principle of completeness of reflection of income, expenses and sources of budget financing.

6. The principle of a balanced budget.

7. The principle of efficiency and effectiveness of the use of budgetary funds.

8. The principle of general (aggregate) coverage of costs.

9. The principle of transparency (openness).

10. The principle of budget reliability.

11. The principle of targeting and targeted nature of budget funds.

12. The principle of jurisdiction of budget expenditures.

13. The principle of a single [K32] cash desk.

3.3. Composition of RF federal budget revenues

Budget revenues are cash flowing into the budget, with the exception of funds that are sources of financing budget deficits. Distinguish between tax and non-tax, as well as gratuitous receipts.

Tax revenues budget - these are federal, regional and local taxes and fees, the list of which is defined in Tax Code [К34] RF (Articles 13, 14, 15), as well as taxes provided by special tax regimes. Tax - This is the withdrawal by the state in favor of society of a certain part of GDP in the form of a mandatory impersonal payment that does not have a specific direction of spending. Collection is a targeted payment, the targeting of which, as a rule, is contained in the name itself. There is also the concept of duty: duty - this is payment for specific actions of authorized bodies committed in the interests of the payer (state duty, customs duty). This group also includes penalties and fines provided for by tax legislation.

Non-tax income:

1. Income from the use of property in state or municipal ownership:

Rent from the rental of this property;

Interest on the balances of budgetary funds on accounts with the Central Bank of the Russian Federation and credit institutions;

Funds from the transfer of property on bail, in trust;

Payment for the use of budget loans;

Dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities;

Part of the profits of partnerships and companies in whose capital the Russian Federation, subjects of the Russian Federation or municipalities participate;

Part of the profits of state and municipal unitary formations;

Income received from entrepreneurial or other activities;

Other income.

2. Income from the sale of state or municipal property.

3. Income from paid services:

Fee for providing information on the Unified State Register of Taxpayers;

Fee for consideration of petitions provided for by antimonopoly legislation;

Fee for providing information contained in the Unified State Register legal entities and the Unified State Register individual entrepreneurs;

Payment for services provided by the Gokhran of Russia ;

Other paid services.

4. Funds received as a result of the application of measures of civil, administrative or criminal liability, including fines, confiscations, compensation, as well as funds received in compensation for harm caused to the Russian Federation, subjects of the Russian Federation or municipalities; other amounts of compulsory withdrawal:

Fines from the application of measures of administrative and criminal liability;

Fines, confiscations and compensations from the application of civil liability measures.

5. Other non-tax income:

Part of the profits of the Central Bank of the Russian Federation;

Customs duties, customs fees, etc.

TO gratuitous receipts relate :

1. Grants and subsidies from other levels of the budget system.

2. Subventions.

3. Other interbudgetary transfers.

4. Gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

The moment the revenues are credited to the budget is the moment when the Central Bank of the Russian Federation or credit institution crediting operations (accounting of funds on the account of the body executing the budget). The moment of payment of income to the budget is the moment of transferring a payment order to the bank (if there is a sufficient balance on the payer's account) or depositing the amount of money in cash to the bank.

Section 2 of the RF Budget Code lists in detail the revenues of each level of the budget system:

1) federal budget revenues (Ch. 7);

2) budget revenues of the constituent entities of the Russian Federation (Chapter 8);

3) revenues of local budgets (Ch. 9).

According to Federal law Of the Russian Federation of December 2, 2013 No. 349-FZ "On the federal budget for 2014 and for the planning period of 2015 and 2016", the projected total volume of federal budget revenues for 2015 was approved in the amount of 14,564,940,902.0 thousand rubles. and for 2016 - in the amount of 15,905,708,733.0 thousand rubles, including the projected volume of additional oil and gas revenues of the federal budget in the amount of 381,865,740 thousand rubles.

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